Sourcing toe puffs and heel counters from China
Shoe toe puffs and heel counters within heading 6406 carry 0% UK duty from China across the relevant hand-made and other lines. Confirm classification for the supplied form and check applicable UK REACH restrictions on the materials and coatings. Cambridge China Bridge sources shoe toe puffs and heel counters.
Duty on shoe stiffeners
Heading 6406 covers footwear parts. This guide concerns toe puffs that support the toe shape and heel counters that support the back of the shoe. The upper-parts lines expressly exclude stiffeners. The table separates toe puffs and counters, which share the residual codes shown, subject to confirmation for the actual goods. For other components, see shoe soles, uppers and insoles.
Read from the UK Trade Tariff on 1 October 2026, the relevant lines carry 0% duty from China, with no anti-dumping or countervailing duty or suspension listed. The tariff attaches CITES, cat and dog fur, and seal-product import controls. Cat and dog fur products are banned. Seal products for trade require a seal catch certificate. For protected-species materials from China, check CITES permit requirements and ask your customs broker to confirm the documents needed.
Confirm whether the supplied stiffeners belong under 6406 90 90 20 for hand-made goods or 6406 90 90 90 for other goods. Give your broker photographs, composition and details of cutting or forming. Do not assume that uncut sheet material uses the same code as a finished stiffener. Use finding your commodity code before agreeing the customs description.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Cut or formed toe puffs, other than hand-made | 6406 90 90 90 | 0% | None |
| Hand-made toe puffs | 6406 90 90 20 | 0% | None |
Specify the stiffener and assembly process
State whether you need cut blanks or formed components, the substrate and coating, thickness, stiffness and recovery after compression. Supply the last profile, cutting pattern and size grading. Specify feathered edges where needed to prevent a ridge showing through the upper. Identify the adhesive-coated face and whether the material is activated by heat or another agreed process.
Agree activation conditions, forming pressure and cooling with the factory, then trial samples using your own upper, lining and assembly equipment. Check shape retention and bonding after cooling and flexing. UK REACH applies to substances in articles, and its restrictions can limit or ban particular substances or uses. Request composition information and agree chemical testing appropriate to the substrate and coating.
Worked duty example
Illustrative example, not a quote: Illustrative order, not a quotation: 3,000 pairs of cut heel counters under 6406 90 90 90, invoiced at £7,000 free on board, with £1,480 of freight and insurance to the UK. The customs value is £8,480. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £8,480, so it is £1,696. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Shape and grading: compare cut outlines and formed profiles with the approved patterns and lasts; check left and right components and size identification.
Thickness and edges: compare thickness, stiffness and edge taper with the approved sample; look for burrs, lumps and ridges visible through the upper.
Activation and bonding: trial production samples on the assembly line; check coating coverage, adhesion to the actual lining and upper, and shape after cooling.
Arrival condition: inspect for blocking between stacked pieces, warping, dampness and cracked coatings; check carton contents against the agreed size mix and batch identification.
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What goes wrong
A stiffener can match the outline but still fail during lasting. Uneven activation leaves hard patches; excessive heat can distort the component or affect its coating. Poor edge taper shows through the upper, while the wrong counter profile creates a heel shape that differs from the approved shoe.
Material substitutions can change stiffness, recovery and bonding without an obvious visual difference. Keep approved material samples and record the assembly conditions used during approval. Compare production components after forming and cooling, and investigate delamination or loss of shape before accepting the shipment.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.
Frequently asked questions
What is the UK import duty on toe puffs and heel counters from China?
The relevant hand-made and other lines in heading 6406 carry 0% duty from China in the supplied tariff reading, with no anti-dumping or countervailing duty listed.
Can I use the same code for stiffener sheets and cut components?
Do not assume so. Ask your broker to classify the actual supplied form using its composition, photographs and processing details.
What should I specify for heat-activated toe puffs?
Specify the substrate, coating, thickness, stiffness, cutting pattern and activation conditions. Approve samples on your own assembly equipment with the intended upper and lining.
How do I check heel counters before accepting delivery?
Check profile, grading, edge taper and coating condition. Form production samples on the intended last, then check bonding, stiffness and shape recovery after cooling and compression.